Bare ActsThe Central Goods and Services Tax Act, 2017

Section 40

Amendment status not verified — confirm the current text below against the official source.

Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.

Section 40 – The Central Goods and Services Tax Act, 2017 | DailyLaw.ai